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2020 (10) TMI 87 - AT - Income TaxAssessment u/s 153A - no incriminating documents or assets were found during the search - Addition unexplained cash deposit u/s 68 - HELD THAT:- Since in this case assessment was already completed prior to the date of search as not disputed by the authorities below and no material was found during the course of search, therefore, the issue is covered in favour of the assessee by the above Judgments MEETA GUTGUTIA PROP. M/S. FERNS ‘N’ PETALS [2017 (5) TMI 1224 - DELHI HIGH COURT]. No preference can be given to the Judgments of Hon’ble Kerala High Court and Hon’ble Allahabad High court as against the Judgments of Hon’ble Jurisdictional Delhi High Court. In view of the above, the Departmental appeal stands dismissed.
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